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Student self-determined motivation in accounting principles course : its mediating role in the relationships between perceived autonomy support and cognitive-collaborative outcomes
Author
Yew, Ivan Kok Wai
Supervisor
Chua, Bee Leng
Liem, Gregory Arief D.
Abstract
The accounting profession faces significant changes and instabilities amidst a revolutionary technological transformation. Accountants are exposed to increasingly sophisticated and Smart technologies to enhance their way of functioning. The vastly connected and seamless digital economy has created new ways of conducting business, new forms of regulation, and reporting financial standards. Such rapid transformation and adjustment of professional skills and employment will continue to pose significant threats to all accounting profession members, eliminating the traditional accounting job function. For this reason, there is an impetus amongst all professional accounting organizations, regulatory bodies, and chartered associations to respond expeditiously to the changing landscape. This study is about whether the learning outcomes in accounting education have responded adequately to the changing environment due to the rise of automation technology within the accounting fraternity. Beyond just balancing the books, accounting education today must also develop critical core skills to help fresh accountants tackle complex workplace situations. With accounting education in the Technical and Professional Education and Training (TPET) setting still predominantly using the didactic teaching approach, this mixed-method research explores the predictive relationships of didactic teaching on student motivation and three learning outcomes: critical thinking, problem-solving, and collaboration skills.
This research comprised two studies. Study One is a quantitative research study that examined the predictive relationships between accounting students’ perceived autonomy support, different types of motivation, critical thinking (CT), problem-solving skills (PS), and collaboration skills (CS) in an accounting principles course. In addition, the study explored the mediating role of student self-determined motivation between their perceived autonomy support and cognitive-collaborative outcomes. Study Two is a qualitative study where students’ perspectives on the relationships between their learning experience, motivation orientations, and cognitive-collaborative skills in the accounting principles course were examined.
The research sample comprised 146 post-secondary and accounting students (63 males and 83 females) between 17 and 20 years old enrolled in an Accounting Principles module at a TPET institute. Findings from Study 1 indicated that students’ perceived autonomy support positively predicted their intrinsic motivation and identified motivation. Perceived autonomy support negatively predicted amotivation. Perceived autonomy support also positively predicted the three learning outcomes, namely critical thinking, problem-solving, and collaboration skills. As for the five motivational orientations, only students’ intrinsic motivation positively predicted problem-solving, and amotivation negatively predicted critical thinking. Results from the mediational analysis showed that intrinsic motivation was a significant mediator between students’ perceived autonomy support and problem-solving skill. On the other hand, amotivation negatively mediated perceived autonomy support and critical thinking. In the bootstrapping analysis, only intrinsic motivation and amotivation had mediating effects on critical thinking and problem-solving respectively.
In Study 2, 18 students from the five motivational orientations were invited to participate in a semi-structured interview and thematic analysis to analyze the data collected from the interviews. Findings from Study 2 further corroborated the quantitative findings in Study 1. Overall, the qualitative findings and themes established were consistent with the SDT theoretical underpinnings discussed and could provide additional insights into the mediating effects of intrinsic motivation and amotivation. Implications to educational practice are also discussed.
This research comprised two studies. Study One is a quantitative research study that examined the predictive relationships between accounting students’ perceived autonomy support, different types of motivation, critical thinking (CT), problem-solving skills (PS), and collaboration skills (CS) in an accounting principles course. In addition, the study explored the mediating role of student self-determined motivation between their perceived autonomy support and cognitive-collaborative outcomes. Study Two is a qualitative study where students’ perspectives on the relationships between their learning experience, motivation orientations, and cognitive-collaborative skills in the accounting principles course were examined.
The research sample comprised 146 post-secondary and accounting students (63 males and 83 females) between 17 and 20 years old enrolled in an Accounting Principles module at a TPET institute. Findings from Study 1 indicated that students’ perceived autonomy support positively predicted their intrinsic motivation and identified motivation. Perceived autonomy support negatively predicted amotivation. Perceived autonomy support also positively predicted the three learning outcomes, namely critical thinking, problem-solving, and collaboration skills. As for the five motivational orientations, only students’ intrinsic motivation positively predicted problem-solving, and amotivation negatively predicted critical thinking. Results from the mediational analysis showed that intrinsic motivation was a significant mediator between students’ perceived autonomy support and problem-solving skill. On the other hand, amotivation negatively mediated perceived autonomy support and critical thinking. In the bootstrapping analysis, only intrinsic motivation and amotivation had mediating effects on critical thinking and problem-solving respectively.
In Study 2, 18 students from the five motivational orientations were invited to participate in a semi-structured interview and thematic analysis to analyze the data collected from the interviews. Findings from Study 2 further corroborated the quantitative findings in Study 1. Overall, the qualitative findings and themes established were consistent with the SDT theoretical underpinnings discussed and could provide additional insights into the mediating effects of intrinsic motivation and amotivation. Implications to educational practice are also discussed.
Date Issued
2022
Call Number
HF5630 Yew
Date Submitted
2022